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IOWA STATUTES AND CODES
368.23 - FEES AND TAXES OF PUBLIC UTILITIES.
368.23 FEES AND TAXES OF PUBLIC UTILITIES. Additional or increased fees or taxes, other than ad valorem taxes, imposed on a public utility as a result of an annexation of territory to a city shall become effective sixty days after the effective date of the annexation. Section History: Recent Form 93 Acts, ch 152, § 13
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